{"id":854,"date":"2015-12-23T22:10:35","date_gmt":"2015-12-23T22:10:35","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=854"},"modified":"2015-12-23T22:10:35","modified_gmt":"2015-12-23T22:10:35","slug":"le-deficit-non-declare-dune-filiale-ne-peut-etre-inclus-dans-le-resultat-densemble-du-groupe","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=854","title":{"rendered":"Le d\u00e9ficit non d\u00e9clar\u00e9 d&rsquo;une filiale ne peut \u00eatre inclus dans le r\u00e9sultat d&rsquo;ensemble du groupe"},"content":{"rendered":"<p>Selon la Cour Administrative de Bordeaux, l&rsquo;administration peut refuser de prendre en compte le d\u00e9ficit non d\u00e9clar\u00e9 d&rsquo;une filiale dans la d\u00e9termination du r\u00e9sultat consolid\u00e9 d&rsquo;un groupe <strong>sans avoir \u00e0 proc\u00e9der pr\u00e9alablement \u00e0 une proc\u00e9dure de v\u00e9rification et de rectification de la filiale<\/strong>. Il s&rsquo;agit l\u00e0\u00a0d&rsquo;une <strong>d\u00e9cision in\u00e9dite<\/strong>.<\/p>\n<p>Cependant, l&rsquo;arr\u00eat de la CAA de Bordeaux fait l&rsquo;objet d&rsquo;un pourvoi en cassation. La d\u00e9cision du Conseil d&rsquo;Etat sur ce point est tr\u00e8s attendue.<\/p>\n<p>&nbsp;<\/p>\n<p><em>CAA Bordeaux 7\/7\/2015 n\u00b014BXOOO67<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Selon la Cour Administrative de Bordeaux, l&rsquo;administration peut refuser de prendre en compte le d\u00e9ficit non d\u00e9clar\u00e9 d&rsquo;une filiale dans la d\u00e9termination du r\u00e9sultat consolid\u00e9 d&rsquo;un groupe sans avoir \u00e0 proc\u00e9der pr\u00e9alablement \u00e0 une proc\u00e9dure de v\u00e9rification et de rectification de la filiale. Il s&rsquo;agit l\u00e0\u00a0d&rsquo;une d\u00e9cision in\u00e9dite. Cependant, l&rsquo;arr\u00eat de la CAA de Bordeaux [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-854","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/854","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=854"}],"version-history":[{"count":5,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/854\/revisions"}],"predecessor-version":[{"id":925,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/854\/revisions\/925"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}